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Misstatements

A New Era Post-SOX

Misstatements and omissions are among the allegations most frequently brought by the SEC and account for the majority of cases brought against publicly-traded companies.

MULTIPLE CHOICE. Choose the one alternative that best ...

... Likely misstatements can result from: 18) A) projections of misstatements based on an auditor's tests of a sample from a population. B) differences between management's and an auditor's judgment about account balances. C) ...

Reporting Phase

ACCUMULATION OF MISSTATEMENTS.04 To evaluate the aggregate effects of misstatements on the financial statements, the auditor should accumulate the adjustments necessary to correct all known and likely misstatements on the Summary of Possible Adjustments.

Misstatements cloud AIG controversy

FOR IMMEDIATE RELEASE For more information, contact: March 25, 2009 Bob Hanson Public Information Officer 785-296-7807 Misstatements cloud AIG controversy Policyholders protected under state regulatory authority TOPEKA, Kan.

Assessing the Materiality of Financial Misstatements James J ...

B. The Case for Assessing Financial Misstatements Using Fundamental Analysis ... 537

AUASB Proposed Standard - ED for ASA

Auditing Standard ASA 450 Evaluation of Misstatements Identified during the Audit AUASB Proposed Standard - ED for ASA

Subject: Exposure Draft of Proposed Statements on Auditing ...

The auditor should include all prior period misstatements, unless inconsequential, that affect the current period financial statements in (1) ...

International Auditing and Assurance Standards Board - ISA ...

misstatements and designing further audit procedures, and the appropriateness of the nature, timing and extent of further audit procedures, are reconsidered to ensure that sufficient

ANOTHER ATTEMPT TO DEFINE THE UNDEFINABLE – MATERIAL ...

another attempt to define the undefinable – material misstatements and omissions before the patent office

Materiality Matters (But Does Immateriality, After SAB 99?)

2 (3) market reaction to a known misstatement may affect the determination of whether such a misstatement is material; (4) misstatements must be considered individually and in the aggregate; and, (5) otherwise immaterial misstatements that are intentional may be unlawful, in certain ...